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Course Unit Title Course Unit Code Type of Course Unit Level of Course Unit Year of Study Semester ECTS Credits
General Accounting TSP125 Compulsory Associate degree 1 Fall 3

Name of Lecturer(s)

Prof. Dr. Bilsen BİLGİLİ
Assistant Prof. Dr. Mehmet BOYRAZ
Assistant Prof. Dr. Tülay POLAT ÜZÜMCÜ
Lecturer Ekrem ÖZDEMİR

Learning Outcomes of the Course Unit

1) Explains the definition and functions of accounting.

Program Competencies-Learning Outcomes Relation

  Program Competencies
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Learning Outcomes
1 No relation No relation No relation No relation High No relation No relation No relation No relation No relation No relation No relation No relation No relation High No relation No relation No relation No relation No relation No relation No relation

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Not Required

Course Contents

What is tourism and tourist and their specialities, factors that effect tourism, accomodation, classifications of travel and catering industries, supply and demand in tourism, effects of tourism on society, and physical environment and problems of tourism industry.

Weekly Schedule

1) Introduction, Business and Accounting Relationship
2) Asset and Resource Balance
3) Financial Transactions, Financial Tables
4) Counting, Counting Plan, Registration Documents
5) Accounting Process, Bacis Concepts, Generally Approved Accounting Principles and Accounting Standarts
6) Turning Assets, Good Movements and to be Accounted
7) Accounting Application studies
8) Midterm examination/Assessment
9) Accounting of Good Movements and inventory processes
10) Cash equivalents and Tangible Assets
11) Receivables
12) Bank Credits, Liabilities, Equity Capital
13) Revenues and Expenditures; Profit and Loss
14) Regulation of Accounting Tables and Closing Processes
15) Accounting Application Studies
16) Final examination

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
5) Group Study


Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade

40%

Contribution of Final Examination to Course Grade

60%

Total

100%

Language of Instruction

Turkish

Work Placement(s)

Not Required